供应商联盟TCO理论的成本结构分析

Analysis of a supplier alliance's cost structure from total cost of ownership perspective

利润最大化是企业经营的最终目标.在追求利润最大化的过程中,企业更加注重成本最小化,如何有效降低企业成本是当前企业竞争的关键.针对这一难题,依据总拥有成本理论,采用定量的方法,从供应商联盟、订单和产品3个层面系统地分析供应商联盟的成本,建立了基于TCO理论的供应商联盟成本结构分析模型.通过实证分析,有效解决了在不同的时期内,选择哪个供应商以及分配给供应商多少订单的问题.供应商联盟决策模型通过管理供应商来控制原材料或零部件,从而大大降低企业采购成本.

Profit maximization is always the uhimate objective of enterprise management. Enterprises pay most attention to cost minimization during the process of profit maximization. Effective management of cost reduction is the key to making enterprises competitive. We applied the total cost of ownership （TCO） theory to quantitatively analyze the total costs of a supplier＇s alliance from three perspectives： supplier＇s alliance, orders and products, thus building a model of a supplier alliance＇s cost structure. Empirically, the model effectively solves problems how to select the best supplier, or how much should be purchased from each selected supplier in various periods. The decisionmaking model of the supplier alliance can allow better control of raw materials or components by improving tools for the management of suppliers. This results in a significant reduction in the purchasing costs of an enterprise.